Tax changes following new rules on corporate mobility

The previously proposed tax changes following the new rules on cross‑border demergers and cross‑border conversions which entered into force on 31 January 2023, have now been accepted by the Swedish Parliament.

On 22 November 2023, the Swedish Parliament voted on the proposal on certain amendments to the Swedish Income Tax Act and the rules on disposal of business assets, which were accepted without any changes. The new rules entered into force on 1 January 2024.

Please see our previous tax newsletter for a summary of the rules.